Wunderle v. McCaughn

KIRKPATRICK, District Judge.

The plaintiff has brought this suit to recover $3,-096.61, being a portion of an additional income tax assessed for the year 1918 and paid under protest. The additional assessment was based upon the rejection by the Commissioner of a deduction claimed, in the amount of $4,553.82 by the taxpayer. An affidavit of defense in the nature of a demurrer admits the facts' set forth in the statement which, summarized, are as follows:

The plaintiff was a candy manufacturer and for many years had in his employ one John F. Carson. Beginning January 1, 1892, the plaintiff agreed…